A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Rockland is an unincorporated community in northern New Castle County, Delaware, United States. It lies along Rockland Road north of the city of Wilmington, the county seat of New Castle County. Its elevation is 194 feet (59 m), and it is located at 39°47′46″N 75°34′20″W / 39.79611°N 75.57222°W / 39.79611; -75.57222 (39.7962233, -75.5721475). Although it is unincorporated, it has a post office, with the ZIP code of 19732.